Articles - Perfect Accounting

India Subsidiary vs LLP vs OPC (2026): Which Struc ...

Choosing the wrong India entry structure can lock you into avoidable compliance, tax leakage, and operational friction for years. This 2026 guide comp ...

Section 43B & Expense Disallowances: PF/ESI, GST, ...

Section 43B disallowances are one of the most common reasons profitable businesses still face higher tax outgo at year-end. The rule is simple in spir ...

Cash Flow Forecasting for Indian SMEs: 13-Week Mod ...

Profit doesn’t pay salaries—cash does. A simple 13-week cash flow forecast helps Indian SMEs spot shortfalls early, plan GST/TDS outflows, and negotia ...

Transfer Pricing for Service Centres in India: Cos ...

Indian service centres and shared services entities often use a cost-plus model to charge their foreign group companies. But transfer pricing (TP) com ...

GST Annual Reconciliation (2026): How to Match Boo ...

Most GST notices start with a mismatch: invoices in books not reflected in GSTR-1, tax paid in 3B not matching outward supplies, or ITC claimed withou ...

Companies Act 2013 Annual Compliance Calendar (FY ...

Missing Companies Act compliance deadlines can trigger penalties, director disqualification risk, and avoidable last-minute stress—especially for grow ...

Internal Audit for Growing Businesses (2026): Buil ...

Internal audit isn’t about policing people—it’s about building a control system that keeps growth safe. In 2026, fast-scaling businesses face predicta ...

Due Diligence Checklist for Acquiring an Indian Co ...

Acquiring an Indian company is rarely blocked by valuation alone. Deals get delayed or repriced because diligence uncovers hidden exposures: unresolve ...